United States Tax Court September 11, 1995, Docket No. 16972-87. (Brown v. Commissioner)

KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 16972-87. United States Tax Court T.C. Memo 1995-435; 1995 Tax Ct. Memo LEXIS 434; 70 T.C.M. (CCH) 652; September 11, 1995, Filed *434 Decision will be entered pursuant to the foregoing. Kenneth Austin Brown, pro se. Diane Helfgott and Susan T. Mosley, for respondent.